At the beginning of 2017, the legislation was amended with regard to contributions to the FIU. In this article we will figure out how to calculate the premium.
Transition to tax services
From January 1, 2017, a federal law began to apply, according to which amendments were made to the Tax Code of the Russian Federation. This is due to the transfer of administrative powers to collect insurance contributions to the tax authorities. From that moment on, all questions regarding the timeliness and correctness of the payment of contributions for medical, social and pension insurance are under the control of tax legislation.
It is important to know how to properly calculate insurance premiums.
The administration of insurance contributions is thus transferred to the jurisdiction of the Federal Tax Service. However, some functions will remain in the area of responsibility of the Social Insurance Fund and the Pension Fund. In particular, this will affect the following points.
Reports
- The FTS will accept payments for insurance contributions for the first four months of 2017.
- The FIU will also continue to accept reports, including for the periods elapsed by January 1, 2017. In addition, the Pension Fund will collect the SZV-M form and data on the seniority of citizens.
- The FSS will continue to accept injury insurance premiums. Form 4-FSS can also be sent to the fund. Calculate insurance premiums in the FIU for individual entrepreneurs can accountant.
Checks
- The Federal Tax Service will conduct field monitoring of insured persons in the field of legal relations. And also to carry out desk audits of reports on the items prescribed in the Tax Code.
- The FIU will continue field and desk inspections, and will also make decisions on attracting or not attracting persons included in the insurance program.
- The FSS will carry out on-site inspections only for 2016. The Fund will continue to monitor cases of temporary disability. Calculating the size of the premium is sometimes difficult.
Penalties
- The Federal Tax Service will be responsible for collecting arrears of fines and penalties arising prior to 2017. The tax service will also conduct a refund of overpaid funds.
- The FSS and the FIU will decide on the return of overpaid insurance contributions for the period up to 2016.
How to calculate the premium is of interest to many.
The procedure for calculating insurance contributions
The adopted changes did not affect the procedure for calculating insurance contributions, as well as tariffs and bases. At the project level, the changes suggested adjustments to the procedure for providing data on contributions, but these points were not implemented. Additional and preferential tariffs are also kept unchanged.
The main difficulty arises when you need to calculate insurance premiums for an incomplete year. About it further.
Insurance contributions make up in most cases about 30%. This includes 22% to the Pension Fund account, 5.1% to the mandatory health insurance fund, and 2.9% to the Social Fund. Tariffs for OPS will remain unchanged for most of the citizens until 2019. For the same period, the tariffs for insurance of the social plan against industrial accidents, as well as the procedure for calculating and the fees for insurance against injuries (0.2-8.5%, taking into account the degree of professional risk), will be preserved.
Limit reading
It is worth noting that enterprises still began to make more payments to the budget since 2017. This happened because the limit of the insurance base was expanded. This indicator is set by the Government annually and provides for pension insurance and cases of temporary disability, including due to maternity. In the question of how to calculate the premium, it plays an important role.
The Resolution of November 29, 2016 provides for the following limit indicators for the insurance premium base:
1. Pension contributions - 876 thousand rubles.
2. Social contributions - 755 thousand rubles.
It should be remembered that social contributions for payments that exceed the specified limit are not charged. Pension contributions, by contrast, are accrued even in this case, but at a reduced rate. Medical contributions in 2017 were charged without a set limit.
Other changes
Since 2017, extra-limit subsistence allowances for insurance have become another change. Until 2017, travel expenses of employees were not taxed by contributions, now the amount of payments is legally determined. If the daily allowance is not more than 700 rubles, when it comes to trips around Russia, and 2500 rubles in respect of trips abroad, then you do not need to make contributions on them. Higher travel expenses will be subject to insurance benefits. Correctly calculating insurance premiums is as important as providing timely reporting.
Correct reporting
Although it gives the impression of structuring and optimizing insurance premiums in connection with the changes in 2017, there has definitely been more work for accounting. This is due to the fact that, in addition to a single calculation provided to the tax service, it will be necessary to make additional reports for the funds.
The Tax Service provides a unified calculation for making insurance payments. It is necessary to report quarterly by the 30th day of the month following the reporting period. The form is sent to the IFTS branch at the place where the company was registered. If there are separate units, the forms are sent separately for each of them. How to calculate the amount of insurance premiums in 2017?
What does the report include?
The first report on the new system was provided by organizations after the first four months of 2017. The report includes sections such as:
- Title.
- Information about an individual who is not an individual entrepreneur.
- Summary of obligations of the contributor to insurance.
- Summary of obligations of farm heads making insurance contributions.
- Personalized data on insured persons.
Further, various categories of payers fill out certain applications and the entire report on the enterprise is submitted to the Tax Service. Data on traumatic contributions in a new form cannot be found, as they will remain under the control of social insurance. Therefore, reports on injuries will be submitted separately to the FSS.
New form filling
Since the beginning of 2017, Form 4-FSS has been filled in a new way. A report is submitted quarterly. The form for filling out consists of the second section of the old sample, which contains a graph for injuries. Reporting deadlines have not changed and still depend on the filing method. Not later than the 20th day of the month following the reporting period, reports are submitted by those who send it in paper form. Not later than the 25th day the 4-FSS form is sent on electronic media.
As for personalized information, as before, the SZV-M form is sent to the Pension Fund. The form for filling has remained the same as it was. The changes affected the electronic form, which is recorded in the Resolution of the Pension Fund Management Board dated December 7, 2016. The question of how to start using the new form from which period should not be completely understood. There is no information about this in the Decree. To clarify this issue, you can contact the office of the Pension Fund. Starting from 2017, the deadline for submitting this form of monthly reporting has been extended. Prior to this, it was necessary to provide it by the 10th day of the month following the reporting one. However, with the onset of 2017, this value was increased by five days, that is, it is possible to submit SZV-M by the 15th day. Up to this point, you need to calculate the amount of insurance premiums.
Among other things, it will be necessary to send to the Pension Fund individual information containing information about the seniority of the employee. But this type of reporting is annual in nature and is submitted before March 1 of the year following the reporting one. Previously, this information was included in the RSV-1 form and sent to the Pension Fund every quarter.
Responsibility
It is worth mentioning about the changes in liability for non-compliance with the law. Starting from 2017, in case of violation of the submission of reports to the Pension Fund, the company will be fined. Previously, such liability was not provided for in the law. Filing SZV-M on paper instead of an electronic form threatens the company with a fine of 1,000 rubles. At first glance, a small amount for a year of failure to report correctly will turn into solid money.
In 2017, the statute of limitations for cases of holding liable in the field of personalized reporting was also determined. Starting this year, the Pension Fund can be held accountable for violation only if the statute of limitations is not more than three years.
Thus, in order to avoid litigation or large fines, the best option is to submit all reports on time and according to the letter of the law. If you have questions about the new insurance contribution reporting system, it is better to contact the Tax Service or funds for the necessary clarifications. Accounting reporting requires a lot of attention and a clear understanding of the legislative framework on which it is based.
We looked at how to calculate the premium.
How to calculate insurance premiums for an incomplete year?
Individuals who have recently registered must pay dues for an incomplete year. Let’s figure out how to calculate the fixed portion of contributions in this situation.
Contributions must be reduced in proportion to the calendar months and days from the date of registration.
For entrepreneurs who have not registered since the beginning of the year, they must reduce the amount of insurance premiums for the year in proportion to the months, starting from the one in which the IP was registered. In the first month of registration, contributions are considered relative to the number of calendar days in it.
Incomplete year contributions are calculated by the entrepreneur using the formula:
MROT x Tariff x M + MROT x Tariff x D / P, where:
- M - will be the number of full months in a year.
- D - the number of days in the month in which the entrepreneur was registered.
- P - the number of calendar days in the month of registration. The FIU also takes into account the day of registration.